Of the part against the Plaintiff (Appointed Party, Counterclaim Defendant) regarding the principal lawsuit of the lower judgment, the Plaintiff is selected.

The grounds of appeal are examined.

1. As to the ground of appeal by the Plaintiff (Appointed Party and Counter-Defendant)

A. As to the ground of appeal No. 1, according to the reasoning of the lower judgment, the lower court determined that, in calculating the reasonable wage that the Plaintiff, etc. received retroactively during the pertinent period as shown in Table 3 of the lower judgment due to the Plaintiff (appointed party, counterclaim Defendant, hereinafter “Plaintiff”)’s illegal denial of, and refusal to work on board with the Defendant (Counterclaim Plaintiff, hereinafter “Defendant”) against the Appointed B and E, the lower court is liable to pay the remainder after deducting the national pension premium, national health insurance premium, and employment insurance premium from the amount obtained by adding excess transport income to

However, the above determination by the court below is difficult to accept for the following reasons.

In principle, the obligation of a person liable to collect income tax withheld at source is established when the amount of income is paid and the time when the obligation to collect the amount of income is established. Thus, the payer cannot collect or deduct the source tax in advance before the said amount of income is paid, and the scope of income per se is the income subject to withholding, and the scope of income per se does not automatically reduce the source tax amount.

(See Supreme Court Decision 94Da23180 delivered on September 23, 1994, etc.). Such a legal principle also applies to national pension contributions, national health insurance premiums, and employment insurance premium collection deduction under Article 88-2(1) of the National Pension Act, Article 79(1) of the National Health Insurance Act, and Article 16-2(1) of the Act on the Collection of Insurance Premiums, etc. for Employment Insurance and Industrial Accident Compensation Insurance.

Therefore, it is not possible to deduct national pension premiums, national health insurance premiums, and employment insurance premiums when the employer calculates and pays retroactively the wages for the period already passed to a worker due to the reason such as unfairly refusing to receive labor for the worker.

Nevertheless, the lower court.